{
  "url": "https://openlegislation.uk/eu-directive-2009-55/introduction",
  "json_url": "https://openlegislation.uk/eu-directive-2009-55/introduction.json",
  "legislation": "eudr/2009/55",
  "legislation_title": "Council Directive 2009/55/EC of 25 May 2009 on tax exemptions applicable to the permanent introduction from a Member State of the personal property of individuals (Codified version)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2009-55",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Council Directive 2009/55/EC\nof 25 May 2009\non tax exemptions applicable to the permanent introduction from a Member State of the personal property of individuals\n(Codified version)\nTHE COUNCIL OF THE EUROPEAN UNION,\nHaving regard to the Treaty establishing the European Community, and in particular Article 93 thereof,\nHaving regard to the proposal from the Commission,\nHaving regard to the Opinion of the European Parliament,\nHaving regard to the opinion of the European Economic and Social Committee,\nWhereas:\n(1)\nCouncil Directive 83/183/EEC of 28 March 1983 on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals has been substantially amended several times. In the interests of clarity and rationality the said Directive should be codified.\n(2)\nIn order for the people of the Member States to become more aware of the activities of the Community, measures to benefit private individuals should be maintained in order to ensure internal market conditions in the Community.\n(3)\nIn particular, the tax obstacles to the introduction by private individuals of personal property into one Member State from another Member State are such as to hinder the free movement of persons within the Community. Therefore, these obstacles should be eliminated as far as possible by the introduction of tax exemptions.\n(4)\nThose tax exemptions may apply only to the introduction of goods which are not of a commercial or speculative nature. The application of the exemptions should therefore be made subject to limits and conditions.\n(5)\nThe adoption of harmonising measures with regard to excise duty and value added tax has made rules on tax exemptions and duty-free allowances superfluous in those areas.\n(6)\nThis Directive should be without prejudice to the obligations of the Member States relating to the time limits for transposition into national law of the Directives set out in Annex I, Part B,\nHAS ADOPTED THIS DIRECTIVE:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Opinion of 16 December 2008 (not yet published in the Official Journal)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Opinion of 17 September 2008, OJ C 77, 31.3.2009, p. 148."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ L 105, 23.4.1983, p. 64."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "See Annex I, Part A."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2009/55/introduction",
    "retrieved_at": "2026-11-01T15:22:11.440005+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}